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Individual Information

Individual Income Tax

Individual Income Tax provides links to Electronic Filing and Payment Information, downloadable Individual Income Tax forms and instructions, and to the Internal Revenue Service.

Consumer Use Tax

Have you made out-of-state purchases and not paid at least 6 percent state sales tax to the seller at the time of purchase?  Then you may owe Consumer Use Tax of 6 percent on all of your out-of-state purchases.

Use Tax Look-Up Table to Assist Taxpayers in Reporting Untaxed Retail Purchases

In the 2012 Income Tax Instructions, the Kentucky Department of Revenue has again included a Use Tax Look-Up Table that allows individuals to estimate use tax owed on their total annual purchases from out-of-state retailers.

Recent statistics on 2012 holiday retail sales confirm that more and more consumers are establishing a tax liability for themselves through increased use of online shopping.  Internet sales during November and December increased at more than four times the rate of traditional brick and mortar stores.  

Kentucky consumers are required to report use tax on their individual income tax returns to accurately reflect their tax liability, and to ensure that our Kentucky-based retailers are not unfairly undercut by competing out-of-state retailers that fail to collect the tax on taxable products delivered into Kentucky.

When a web-based retailer or any out-of-state retailer does not collect the 6 percent Kentucky sales and use tax, the consumer is responsible for reporting and paying use tax on those untaxed purchases, in accordance with KRS 139.330.  The easiest way for the individual consumer to report and pay the use tax is on the state income tax return.

The Look-Up Table provides an option to report estimated use tax owed on retail purchases based upon Kentucky adjusted gross income when receipts are not readily available to calculate the actual unpaid use tax liability.

For questions or further assistance on sales and use tax matters, contact the Kentucky Department of Revenue at 502-564-5170.

The Sales Tax is imposed on the gross receipts derived from both retail sales of tangible personal property and sales of certain services to the final customer in Kentucky.

The Use Tax is imposed on the purchase price of tangible personal property purchased for storage, use or other consumption in Kentucky.  The use tax is a "back stop" for sales tax and generally applies to property purchased outside the state for storage, use or consumption within the state.

Kentucky Sales and Use Tax is imposed at the rate of 6 percent of gross receipts or purchase price.  There are no local sales and use taxes in Kentucky.

Inheritance & Estate Tax

Inheritance & Estate Tax provides a link to download Inheritance & Estate Tax forms and instructions. You can also access the Kentucky Inheritance and Estate Tax Laws.

Fiduciary Tax

Fiduciary Tax provides links to download Fiduciary Tax forms and instructions.

Motor Vehicle Usage Tax

Motor Vehicle Usage Tax provides links to downloadable Motor Vehicle Usage Tax forms, Motor Vehicle Usage Tax Laws and Regulations and Kentucky Vehicle Licensing Information.


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Last Updated 1/27/2014
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